underscored material = new
[bracketed material] = delete
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
HOUSE BILL 460
57TH LEGISLATURE - STATE OF NEW MEXICO - FIRST SESSION, 2025
INTRODUCED BY
John Block
AN ACT
RELATING TO TAXATION; REPEALING THE LIQUOR EXCISE TAX ACT, THE
DISTRIBUTIONS OF THE LIQUOR EXCISE TAX AND THE LOCAL DWI GRANT
PROGRAM ACT; MAKING CONFORMING AND TECHNICAL CHANGES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
SECTION 1. Section 7-1-2 NMSA 1978 (being Laws 1965,
Chapter 248, Section 2, as amended) is amended to read:
"7-1-2. APPLICABILITY.--The Tax Administration Act
applies to and governs:
A. the administration and enforcement of the
following taxes or tax acts as they now exist or may hereafter
be amended:
(1) Income Tax Act;
(2) Withholding Tax Act;
(3) Oil and Gas Proceeds and Pass-Through
.230647.2 underscored material = new
[bracketed material] = delete
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Entity Withholding Tax Act;
(4) Gross Receipts and Compensating Tax Act,
Interstate Telecommunications Gross Receipts Tax Act and Leased
Vehicle Gross Receipts Tax Act;
[(5) Liquor Excise Tax Act;
(6)] (5) Local Liquor Excise Tax Act;
[(7)] (6) any municipal local option gross
receipts tax or municipal compensating tax;
[(8)] (7) any county local option gross
receipts tax or county compensating tax;
[(9)] (8) Special Fuels Supplier Tax Act;
[(10)] (9) Gasoline Tax Act;
[(11)] (10) petroleum products loading fee,
which fee shall be considered a tax for the purpose of the Tax
Administration Act;
[(12)] (11) Alternative Fuel Tax Act;
[(13)] (12) Cigarette Tax Act;
[(14)] (13) Estate Tax Act;
[(15)] (14) Railroad Car Company Tax Act;
[(16)] (15) Investment Credit Act, rural job
tax credit, Laboratory Partnership with Small Business Tax
Credit Act, Technology Jobs and Research and Development Tax
Credit Act, Film Production Tax Credit Act, Affordable Housing
Tax Credit Act and high-wage jobs tax credit;
[(17)] (16) Corporate Income and Franchise Tax
.230647.2
- 2 - underscored material = new
[bracketed material] = delete
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Act;
[(18)] (17) Uniform Division of Income for Tax
Purposes Act;
[(19)] (18) Multistate Tax Compact;
[(20)] (19) Tobacco Products Tax Act;
[(21)] (20) the telecommunications relay
service surcharge imposed by Section 63-9F-11 NMSA 1978, which
surcharge shall be considered a tax for the purposes of the Tax
Administration Act;
[(22)] (21) the Insurance Premium Tax Act;
[(23)] (22) the Health Care Quality Surcharge
Act;
[(24)] (23) the Cannabis Tax Act; and
[(25)] (24) the Health Care Delivery and
Access Act;
B. the administration and enforcement of the
following taxes, surtaxes, advanced payments or tax acts as
they now exist or may hereafter be amended:
(1) Resources Excise Tax Act;
(2) Severance Tax Act;
(3) any severance surtax;
(4) Oil and Gas Severance Tax Act;
(5) Oil and Gas Conservation Tax Act;
(6) Oil and Gas Emergency School Tax Act;
(7) Oil and Gas Ad Valorem Production Tax Act;
.230647.2
- 3 - underscored material = new
[bracketed material] = delete
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
(8) Natural Gas Processors Tax Act;
(9) Oil and Gas Production Equipment Ad
Valorem Tax Act;
(10) Copper Production Ad Valorem Tax Act;
(11) any advance payment required to be made
by any act specified in this subsection, which advance payment
shall be considered a tax for the purposes of the Tax
Administration Act;
(12) Enhanced Oil Recovery Act;
(13) Natural Gas and Crude Oil Production
Incentive Act; and
(14) intergovernmental production tax credit
and intergovernmental production equipment tax credit;
C. the administration and enforcement of the
following taxes, surcharges, fees or acts as they now exist or
may hereafter be amended:
(1) Weight Distance Tax Act;
(2) the workers' compensation fee authorized
by Section 52-5-19 NMSA 1978, which fee shall be considered a
tax for purposes of the Tax Administration Act;
(3) Uniform Unclaimed Property Act (1995);
(4) 911 emergency surcharge and the network
and database surcharge, which surcharges shall be considered
taxes for purposes of the Tax Administration Act;
(5) the solid waste assessment fee authorized
.230647.2
- 4 - underscored material = new
[bracketed material] = delete
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
by the Solid Waste Act, which fee shall be considered a tax for
purposes of the Tax Administration Act;
(6) the water conservation fee imposed by
Section 74-1-13 NMSA 1978, which fee shall be considered a tax
for the purposes of the Tax Administration Act; and
(7) the gaming tax imposed pursuant to the
Gaming Control Act; and
D. the administration and enforcement of all other
laws, with respect to which the department is charged with
responsibilities pursuant to the Tax Administration Act, but
only to the extent that the other laws do not conflict with the
Tax Administration Act."
SECTION 2. Section 7-1-82 NMSA 1978 (being Laws 1973,
Chapter 179, Section 1, as amended) is amended to read:
"7-1-82. TRANSFER, ASSIGNMENT, SALE, LEASE OR RENEWAL OF
LIQUOR LICENSE.--
A. The director of the alcoholic beverage control
division of the regulation and licensing department shall not
allow the transfer, assignment, lease or sale of any liquor
license pursuant to the provisions of the Liquor Control Act
until the director receives written notification from the
secretary or secretary's delegate that:
(1) the licensee or any person authorized to
use the license is not a delinquent taxpayer as provided in
Section 7-1-16 NMSA 1978 only with respect to [the liquor
.230647.2
- 5 - underscored material = new
[bracketed material] = delete
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
excise tax or] the gross receipts tax; or
(2) the transferee, assignee, buyer or lessee
has entered into a written agreement with the secretary or
secretary's delegate in which the transferee, assignee, buyer
or lessee has assumed full liability for payment of all taxes
due or that may become due from the licensee with respect to
[the liquor excise tax or ] the gross receipts tax.
B. The director of the alcoholic beverage control
division of the regulation and licensing department shall not
allow the renewal of any liquor license pursuant to the
provisions of the Liquor Control Act until the director
receives notification from the secretary or secretary's
delegate that on a certain date:
(1) the licensee is not a delinquent taxpayer
as provided in Section 7-1-16 NMSA 1978 only with respect to
[the liquor excise tax or ] the gross receipts tax; and
(2) there are no unfiled tax returns due from
the licensee with respect to [the liquor excise tax or ] the
gross receipts tax."
SECTION 3. Section 60-6A-11.1 NMSA 1978 (being Laws 2011,
Chapter 109, Section 1) is amended to read:
"60-6A-11.1. DIRECT WINE SHIPMENT PERMIT--
AUTHORIZATION--RESTRICTIONS.--
A. A licensee with a winegrower's license or a
person licensed in a state other than New Mexico that holds a
.230647.2
- 6 - underscored material = new
[bracketed material] = delete
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
winery license may apply to the director for and the director
may issue to the applicant a direct wine shipment permit. An
application for a direct wine shipment permit shall include:
(1) contact information for the applicant in a
form required by the department;
(2) an annual application fee of fifty dollars
($50.00) if the applicant does not hold a winegrower's license;
(3) the number of the applicant's winegrower's
license if the applicant is located in
New Mexico or a copy of the applicant's winery license if the
applicant is located in a state other than New Mexico; and
(4) any other information or documents
required by the director. Upon approval of an applicant for a
permit, the director shall forward to the taxation and revenue
department the name of each permittee and the contact
information for the permittee.
B. A direct wine shipment permit shall be valid for
a permit year. A permittee shall renew a direct wine shipment
permit annually as required by the department to continue
making direct shipments of wine to New Mexico residents.
C. A permittee may ship:
(1) not more than two nine-liter cases of wine
monthly to a New Mexico resident who is twenty-one years of age
or older for the recipient's personal consumption or use, but
not for resale; and
.230647.2
- 7 - underscored material = new
[bracketed material] = delete
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
(2) wine directly to a New Mexico resident
only in containers that are conspicuously labeled with the
words:
"CONTAINS ALCOHOL
SIGNATURE OF PERSON 21 YEARS OR OLDER REQUIRED
FOR DELIVERY".
D. A permittee shall:
(1) register with the taxation and revenue
department for the payment of [liquor excise tax and ] gross
receipts taxes due on the sales of wine pursuant to the
permittee's activities in New Mexico;
(2) submit to the jurisdiction of New Mexico
courts to resolve legal actions that arise from the shipping by
the permittee of wine into New Mexico to New Mexico residents;
(3) monthly, by the twenty-fifth day of each
month following the month in which the permittee was issued a
direct wine shipment permit, pay to the taxation and revenue
department [the liquor excise tax due and ] the gross receipts
tax due; and
(4) submit to an audit by an agent of the
taxation and revenue department of the permittee's records of
the wine shipped pursuant to this section to New Mexico
residents upon notice and during usual business hours.
E. As used in this section:
(1) "permit year" means the period between
.230647.2
- 8 - underscored material = new
[bracketed material] = delete
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
July 1 and June 30 of a year; and
(2) "permittee" means a person that is the
holder of a direct wine shipment permit."
SECTION 4. REPEAL.--Sections 7-1-6.40, 7-17-1 through
7-17-12 and 11-6A-1 through 11-6A-6 NMSA 1978 (being Laws 1997,
Chapter 182, Section 1, Laws 1966, Chapter 49, Sections 1 and
2, Laws 1993, Chapter 65, Section 8, Laws 1984, Chapter 85,
Section 4, Laws 1966, Chapter 49, Sections 7 and 8, Laws 1969,
Chapter 80, Section 1, Laws 1984, Chapter 85, Section 8, Laws
1993, Chapter 65, Sections 1 through 5 and Laws 1997, Chapter
182, Section 2, as amended) are repealed.
SECTION 5. EFFECTIVE DATE.--The effective date of the
provisions of this act is July 1, 2025.
- 9 -
.230647.2